Explanatory note

These Regulations are made under section sixty-one of the Customs and Excise Act, 1952, and prescribe the procedure to be followed in the shipment and unshipment of goods carried coastwise and the records to be kept by the master of a coasting ship. They substantially reproduce certain detailed provisions of the Customs Consolidation Act, 1876, and the Customs and Inland Revenue Acts of 1879 and 1881, which are repealed by the Customs and Excise Act, 1952.